de tai 1- ke toan von bang tien

8/7/2019 De tai 1- Ke toan von bang tien

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TI 1: K TAN VN BNG TIN TI

Nhng chng t s sch cn c

e viet e tai nay can thu thap cac so lieu tai lieu va bat buoctrong bao cao phai co chng t , so sach ke toan sau:

Nhng tai lieu chung:

1- Phieu thu 7-So quy tien mat

2- Phieu chi 8-So tien gi ngan hang

3-Bang kiem ke quy9-Hoac cac bang tong hp chngt goc

4-Giay bao N 10-Bang tong hp chi tiet

5-Giay bao Co 11- Bang oi chieu so phat sinh

cac Tai khoan (bang can oitai khoan)

6-Giay nhan n

Nhng tai lieu phai can c vao hnh thc ke toan ma Doanhnghiep (hay Cong ty) ang ap dung:

Neu DN ap dung hnh thcke toan Nhat ky So cai:

1-So Nhat ky So cai (docau tao cuon so nay congkenh nen ch can trch dan

phan TK 111, TK 112, TK 113va cac TK lien quan)

Neu DN ap dung hnh thc ketoan Chng t ghi so:

1-Chng t ghi so

2-So ang ky chng t ghi so.

3-So chi tiet cac khoan tien4-So cai TK 111, 112, 113

Neu DN ap dung hnh thcke toan Nhat ky chung:

1-So Nhat ky thu tien

2-So Nhat ky chi tien

3-So Nhat ky chung

4-So chi tiet cac khoantien

5-So cai TK 111, 112, 113.

Neu DN ap dung hnh thc ketoan Nhat ky chng t:

1-Bang ke so 1 Ghi N TK 111

2-Bang ke so 2 Ghi N TK 112

3-Nhat ky chng t so 1 Ghi CoTK 111

4-Nhat ky chng t so 2 Ghi CoTK 112.

5- So chi tiet cac khoan tien

6-So cai TK 111, 112, 113


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Chng 1: Gii thiu v1/ Qu trnh pht trin ca n v thc tp: Tm tt qu trnh hnh thnh v pht trin ca doanhnghip qua cc giai an2/ Chc nng, nhim v v c im sn xut kinh doanh ca n v thc tp3/ Cng tc t chc qun l, t chc sn xut v t chc b my k tan ca n v thc tp- Cc mt hng sn xut ch yu hin nay ca n v thc tp- Qui trnh cng ngh sn xut cc mt hng ch yu ( minh ha bng s )- Cng tc t chc b my qun l v t chc sn xut (minh ha bng s )- T chc cng tcc k tan trong n v thc tp

+ Chc nng nhim v v c cu ca b my k tan+ Hnh thc t chc b my k ton (minh ha bng s )

- Hnh thc s k tan p dng ti n v thc tp (minh ha bng s )- Phng php k tan hng tn kho, phng php tnh thu GTGT, phng php khu hao TSC,phng php nh gi sn phm d dang, phng php tnh gi thnh ti n v thc tp- Nin k tan, n v tin t p dng ti n v thc tp

Chng II: Thc t cng tc k tan vn bng tin ti.Khi thu thap c so lieu, tai lieu can trnh bay chng Thc tecongtac ke toan von bang tien tai DN/cong ty theo cau truc sau:1.Cong tac quan ly von bang tien:

*Cac loai von bang tien hien co tai doanh nghiep (mo ta theothc te)

*To chc quan ly von bang tien tai doanh nghiep nh the nao?2.Ke toan chi tiet von bang tien:

*Chng t: Liet ke cac chng t DN ang s dung*So ke toan chi tiet: Liet ke cac loai so ke toan chi tiet DN

ang s dung*Trnh t ke toan chi tiet von bang tien: Chng t do ai lap/lap khau nao? Lap xong luan chuyen nh the nao (chng t i t bophan nao en bo phan nao? Thu tuc ky duyet chi nh the nao?V.v

*Trnh t ghi So quy tien mat va So tien gi ngan hang3.Ke toan tong hp von bang tien:3.1-Ke toan tien mat tai quy:

3.1.1-Tai khoan ke toan: TK 111. Mo ta theo tai khoan DN angs dung

3.1.2-Phng phap ke toan cac hoat ong kinh te chu yeu:

(Neu doanh nghiep co s dung ngoai te phai trnh bay ty gia hoioai ang c ap dung. Neu DN co tien mat la cac loai vang, bac,a quy, kim kh quy phai trnh bay ro quy trnh quan ly: Kiem nhan,kiem nghiem nh the nao; cach tnh gia vang, bac, a quy, kim khquy thc te nhap, xuat theo phng phap nao)Can c vao hnh thc ke toan doanh nghiep ang ap dung, vao thcte to chc bo may ke toan va ieu kien ng dung ky thuat tnhtoan: Trnh bay ro rang cach hach toan cua ke toan ve cac khoan


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tien mat, t cac chng t ban au vao cac bang bieu, cac so ketoan va bao cao ke toan co lien quan.

Lay so lieu cua mot ky ke toan gan nhat e minh hoa:

V du:Can c vao Phieu thu so ngay . thang . nam .. ke toan DNhach toan nh sau:

N TK111

CO TKCan c vao Phieu chi so ngay . thang . nam .. ke toan DN

hach toan nh sau:N TK

CO TK 111

3.2-Ke toan tien gi ngan hang:3.2.1-Tai khoan ke toan: TK 112. Mo ta theo tai khoan DN ang

s dung3.2.2-Phng phap ke toan cac hoat ong kinh te chu yeu:

(Neu doanh nghiep co s dung ngoai te phai trnh bay ty gia hoioai ang c ap dung Neu DN co tien gi ngan hang la cac loaivang, bac, a quy, kim kh quy phai trnh bay ro quy trnh quan ly:Kiem nhan, kiem nghiem nh the nao; cach tnh gia vang, bac, aquy, kim kh quy thc te nhap, xuat theo phng phap nao)Can c vao hnh thc ke toan doanh nghiep ang ap dung, vao thcte to chc bo may ke toan va ieu kien ng dung ky thuat tnhtoan: Trnh bay ro rang cach hach toan cua ke toan ve cac khoantien gi ngan hang, t cac chng t ban au vao cac bang bieu,cac so ke toan va bao cao ke toan co lien quan.Lay so lieu cua mot ky ke toan gan nhat e minh hoa:V du:Can c vao Giay bao N so ngay . thang . nam .. ke toanDN hach toan nh sau:

N TKCO TK 112

Can c vao Giay bao Co so ngay . thang . nam .. ke toan

DN hach toan nh sau: N TK112

CO TKv.v3.3-Ke toan tien ang chuyen:

3.3.1-Tai khoan ke toan: TK 113. Mo ta theo tai khoan DN angs dung

3.3.2-Phng phap ke toan cac hoat ong kinh te chu yeu:


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(Neu doanh nghiep co s dung ngoai te phai trnh bay ty gia hoioai ang c ap dung)Can c vao hnh thc ke toan doanh nghiep ang ap dung, vao thcte to chc bo may ke toan va ieu kien ng dung ky thuat tnhtoan: Trnh bay ro rang cach hach toan cua ke toan ve cac khoantien ang chuyen, t cac chng t ban au vao cac bang bieu, cac

so ke toan va bao cao ke toan co lien quan.Lay so lieu cua mot ky ke toan gan nhat e minh hoa:V du:Can c vao Giay nop tien vao ngan hang (hay nop qua Bu ien)so ngay . thang . nam .. ke toan DN hach toan nh sau:

N TK113

CO TK 111Can c vao Giay bao Co (hoac Giay bao cua khach hang a nhanc tien qua ng bu ien) so ngay . thang . nam .. ketoan DN hach toan nh sau:

N TK 112, 331CO TK 113

v.v

CH QUAN TRNG:

* chng ny nn bm theo chng C s ly luan vit, nhng lun lun phi m tc thc trng (thuc ti chn) ang din bin doanh nghip (cng ty )nh th no?

*c bit chng ny khng c trnh by s ch T m phi a s ci tng hp, s ci chi titvo.

*Cc nh khon bao gi cng phi c s liu minh ha v phi c chng t, s sch no chngminh cho cc s liu

*Tai lieu thu thap c sap xep theo th t:

1- Phieu thu 8-So tien gi ngan hang

2- Phieu chi 9-Hoac cac bang tong hp chng t goc

3-Bang kiem ke quy 10-Bang tong hp chi tiet

4-Giay bao N 12-So ke toan chi tiet

5-Giay bao Co 13-So ke toan tong hp

7-So quy tien mat 11- Bang oi chieu so phat sinh cac Taikhoan (bang can oi tai khoan)


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Chng III: So snh s ging nhau v khc nhau gia thc t vi l thuyt v ktluni chiu gia ch ti chnh k ton v thc t cng tc vn bng tin ti n v thc tp.Nu ra cc im khc nhau, t nh gi cc mt tch cc , cc mt cn hn ch trong cng tcqun l v cng tc k tan ti n v thc tp.

de tai 1- ke toan von bang tien

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